Livre de recettes and anti fraud software

Am I right in thinking the obligations of using certified anti fraud software doesn’t apply when keeping a livres de recettes? Basically we can just use excel?

Also I am likely to go over the TVA exemption amount of 33 200 euros at some point this year. I saw that you advise getting an accountant to make TVA declarations so I will probably do this. Would they then take care of the accountancy software obligations or would I be obliged to purchase and also use accountancy software?